ارائه مدل تسهيم دانش با رويكرد مديريت دانش (مطالعه موردي: موسسه‌هاي حسابرسي شهر تهران)

Presentation of a Knowledge Sharing Model Using a Knowledge Management Approach (Case Study: Audit Institutes in Tehran City)

اﺷﺘﺮاك ﻣﺆﺛﺮ داﻧﺶ ﻣﯿﺎن اﻓﺮاد ﺷﺎﻏﻞ در ﻣﻮﺳﺴﻪﻫﺎي ﺣﺴﺎﺑﺮﺳﯽ در ﮔﺮو ﺷﻨﺎﺧﺖ ﭘﯿﺶﺑﯿﻦﻫﺎ و ﭘﯿﺶآﯾﻨـﺪﻫ ﺎي ﺗﺴـﻬ ﯿﻢ داﻧﺶ اﺳﺖ. ﺗﺴﻬﯿﻢ داﻧﺶ در ﻣﻮﺳﺴﻪﻫﺎي ﺣﺴﺎﺑﺮﺳﯽ ﻣﯽﺗﻮاﻧﺪ ﺑﺎﻋﺚ اﯾﺠﺎد ﻓﺮﺻﺖﻫﺎي ﺟﺪﯾﺪ در ﻓﻀﺎي ﺳﺎزﻣﺎن ﺷـﺪه و ﻣﻮﻓﻘﯿﺖ ﺑﯿﺸﺘﺮي را ﺑﺮاي ﺳﺎزﻣﺎن و اﻓﺮاد در ﻣﻮﻗﻌﯿﺖ ﭘﺎﺳﺨﮕﻮﯾﯽ ﺑﻪ ﺗﻐﯿﯿﺮات ﻣﺤﯿﻄﯽ ﻓﺮاﻫﻢ ﮐﻨﺪ. ﻟـﺬا ﻣﻮﺳﺴـﻪ ﻫـﺎي ﺣﺴﺎﺑﺮﺳﯽ ﺑﺎﯾﺪ ﺑﺎ ﺑﺮرﺳﯽ ﻋﻮاﻣﻞ ﺗﺄﺛﯿﺮﮔﺬار ﺑﺮ ﺗﺴﻬﯿﻢ داﻧﺶ اﻣﮑﺎن ﺑﻬﺮهﻣﻨﺪي ﻫﺮ ﭼﻪ ﺑﯿﺸﺘﺮ ﮐﺎرﮐﻨﺎن را از داﻧﺶ ﻣﻮﺟـﻮد ﻓﺮاﻫﻢ ﮐﺮده ﺗﺎ ﺑﺘﻮاﻧﻨﺪ ﺷﺮاﯾﻂ اﺟﺮاﯾﯽ و ﻋﻤﻠﮑﺮدي ﺑﻬﺘﺮي را در ﻣﻮاﻗﻊ ﻟﺰوم داﺷﺘﻪ ﺑﺎﺷﻨﺪ. ﭘﮋوﻫﺶ از ﻧﻈﺮ ﻫﺪف، ﺑﻨﯿـﺎدﯾﻦ و از ﻧﻈﺮ ﻣﺎﻫﯿﺖ، اﮐﺘﺸﺎﻓﯽ اﺳﺖ. ﺑﺮاي ﮔﺮدآوري دادهﻫﺎ، روﯾﮑﺮد ﻣﺼﺎﺣﺒﻪ ي ﻋﻤﯿﻖ ﻧﯿﻤﻪ ﺳﺎﺧﺘﺎرﯾﺎﻓﺘﻪ در ﮐﻨـﺎر ﻣﻄﺎﻟﻌـﺎت ﮐﺘﺎﺑﺨﺎﻧﻪ اي ﻣﺪﻧﻈﺮ ﻗﺮار ﮔﺮﻓﺖ. ﺟﺎﻣﻌﻪ ي آﻣﺎري اﯾﻦ ﭘﮋوﻫﺶ، ﺧﺒﺮﮔﺎن آﮔﺎه ﺑﻪ ﻣﺒﺎﺣﺚ ﻣـﺪ ﯾﺮﯾﺖ داﻧـﺶ و ﺣﺴﺎﺑﺮﺳـ ﯽ و ﺧﺒﺮﮔﺎن داﻧﺸﮕﺎﻫﯽ در ﺷﻬﺮ ﺗﻬﺮان ﺑﻮدﻧﺪ. ﺑﺮاي ﺷﻨﺎﺳﺎﯾﯽ ﺧﺒﺮﮔﺎن از روش ﻧﻤﻮﻧﻪ ﮔﯿﺮي ﻫﺪﻓﻤﻨﺪ و ﮔﻠﻮﻟﻪ ﺑﺮﻓـﯽ اﺳـﺘﻔﺎده ﺷﺪ ﮐﻪ ﻃﯽ آن ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﮐﻔﺎﯾﺖ داده ﻫﺎ ﺑﺎ 16 ﺧﺒﺮه ﻣﺼﺎﺣﺒﻪ ﺑﻪ ﻋﻤﻞ آﻣﺪ. ﺑﺮاﺳـﺎس ﺗﺤ ﻠﯿـ ﻞ ﻣﺼـﺎﺣﺒﻪ ﻫـ ﺎي ﺻـﻮرت ﮔﺮﻓﺘﻪ، ﮐﺪﻫﺎي اﺳﺘﺨﺮاج ﺷﺪه ي ﻧﻬﺎﯾﯽ در ﻗﺎﻟﺐ 53 ﻣﻔﻬﻮم و 17 ﻣﻘﻮﻟﻪ ي اﺻﻠﯽ اﺳﺘﺨﺮاج ﺷﺪﻧﺪ. در ﻧﻬﺎﯾـ ﺖ ﺑـﺎ اﺳـﺘﻨﺎد ﺑﻪ رﻫﯿﺎﻓﺖ ﺳﯿﺴﺘﻤﺎﺗﯿﮏ در ﻧﻈﺮﯾﻪ ي داده ﺑﻨﯿﺎد، ﮐﺪﻫﺎي ﺷﻨﺎﺳﺎﯾﯽ ﺷﺪه در 6 ﻃﺒﻘﻪ ي ﻫﺴﺘﻪ اي ﺷﺎﻣﻞ ﭘﺪﯾﺪه ي ﻣﺤـﻮر ي، ﺷﺮاﯾﻂ ﻋﻠّﯽ، ﺷﺮاﯾﻂ زﻣﯿﻨﻪاي، ﺷﺮاﯾﻂ ﻣﺪاﺧﻠﻪﮔﺮ، راﻫﺒﺮدﻫﺎ و ﭘﯿﺎﻣﺪﻫﺎ ﻗﺮار ﮔﺮﻓﺘﻨﺪ. ﻧﺘﺎﯾﺞ ﻧﺸﺎن داد ﮐﻪ ﻣﻘﻮﻟـﻪ ﻫـ ﺎي ﻋﻠّـ ﯽ ﻋﻮاﻣﻞ ﻓﻨﺎوراﻧﻪ، ﻋﻮاﻣﻞ اﻧﮕﯿﺰﺷﯽ و زﻣﯿﻨﻪﻫﺎي ﺳﺎزﻣﺎﻧﯽ(، ﻣﻘﻮﻟﻪ ﻫﺎي ﻣﺤﻮري )ﺗﺴﻬﯿﻢ داﻧـﺶ آﺷـﮑﺎر )داﻧـﺶ ﺻـﺮ ﯾﺢ(، ﺗﺴﻬﯿﻢ داﻧﺶ ﺿﻤﻦ )داﻧﺶ ﺗﻠﻮﯾﺤﯽ( و ﺳﺎزﻣﺎن ﯾﺎدﮔﯿﺮﻧﺪه(، ﻣﻘﻮﻟـﻪ ﻫـ ﺎي راﻫﺒـﺮد ي )ﮐﺴـﺐ و ﺧﻠـﻖ داﻧـﺶ، اﻧﺘﻘـﺎل و اﺷﺘﺮاكﮔﺬاري داﻧﺶ، راﻫﺒﺮد ﺑﺮﻧﺎﻣﻪ رﯾﺰي اﺳﺘﺮاﺗﮋﯾﮏ(، ﻣﻘﻮﻟﻪ ﻫﺎي زﻣﯿﻨـﻪ اي )ﻋﻮاﻣـﻞ زﻣ ﯿﻨـﻪ اي- ﺑﺎزرﺳـ ﯽ و ﮐﻨﺘـﺮل و ﻋﻮاﻣﻞ زﻣﯿﻨﻪاي- ﺗﻮﺳﻌﻪ ﻓﺮﻫﻨﮓ داﻧﺶ(، ﻣﻘﻮﻟﻪ ﻫﺎي ﻣﺪاﺧﻠﻪ ﮔﺮ )ﻋﺎﻣﻞ ﻓﺮﻫﻨـﮓ ﺳـﺎزﻣﺎ ﻧﯽ، ﺳـﺎﺧﺘﺎر ﺳـﺎزﻣﺎ ﻧﯽ و ﺗﻮﺳـﻌﻪ ﻣﻨﺎﺑﻊ اﻧﺴﺎﻧﯽ( و ﻣﻘﻮﻟﻪ ﻫﺎي ﭘﯿﺎﻣﺪي )اﻓﺰاﯾﺶ ﺑﻬﺮهوري، ﭘﯿﺸﺮﻓﺖ ﻓﺮدي و ﺷﻐﻠﯽ، ﺛﺒﺎت اﻗﺘﺼﺎدي و ﻣﺎﻟﯽ( اﺳﺖ، ازاﯾـ ﻦ رو ﺑﺮاي ﻣﻮﻓﻘﯿﺖ در ﺗﺴﻬﯿﻢ داﻧﺶ در ﻣﻮﺳﺴﻪﻫﺎي ﺣﺴﺎﺑﺮﺳﯽ ﺑﺎ روﯾﮑﺮد ﻣﺪﯾﺮﯾﺖ داﻧـﺶ، ﺑﺎﯾـ ﺪ ﺑـﻪ اﯾـ ﻦ ﻣﻘﻮﻟـﻪ ﻫـﺎ ﺗﻮﺟـﻪ وﯾﮋه اي ﺷﻮد.

Effective knowledge sharing among those working in audit institutes depends on identifying the predictors and antecedents of knowledge sharing. Sharing knowledge in audit institutes can create new opportunities in an organization and provide more success for the organization and people in the position of responding to the environmental changes. So, examining the factors affecting knowledge sharing, audit institutes must make it possible for the staff to use the available knowledge better to create better executive and performance conditions if necessary. The purpose of the research is fundamental and is exploratory in nature. To collect data, in-depth semi-structured interviews were used together with library studies. The statistical population of this study were experts aware of knowledge management and audit and academic experts. To identify the experts, snowball and purposive sampling methods were used during which 16 experts were interviewed according to data adequacy. Based on analyzing the interviews, final codes were extracted as 53 concepts and 17 main items. Finally, using the systematic formalism in the data-based theory, the identified codes were classified into 6 core classes including phenomenon orientation, causal conditions, contextual conditions, intervening conditions, strategies and outcomes.